Excise Tariff Amendment (Fuel Tax Reform and Other Measures) Act 2006 (75 of 2006)

Schedule 1   Amendments

Excise Tariff Act 1921

46   Transitional - previously paid duties

In working out the duty payable on blended goods under section 6G of the Excise Tariff Act 1921 after the commencement of this item, paragraph (a) of the definition of previously paid duties in that section includes any excise duties already paid on goods that:

(a) are constituent elements of the blended goods; and

(b) were classified to item 11, 12 or 15 of the Schedule to that Act (as in force before the commencement of this item).